https://www.taxtmi.com/caselaws?id=111590 Redemption fine and penalty imposed on an importer of old and used photocopiers and components were reduced because the valuation and confiscation findings were not disputed, and the challenge was confined to the quantum of punishment. The record disclosed no specific justification for the higher quantum, and the circumstances did not show a high degree of mens rea. In these facts, a lesser fine and a correspondingly reduced penalty were treated as appropriate, while the remaining findings were left undisturbed. en-us Wed, 21 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 12:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111590 Redemption fine and penalty imposed on an importer of old and used photocopiers and components were reduced because the valuation and confiscation findings were not disputed, and the challenge was confined to the quantum of punishment. The record disclosed no specific justification for the higher quantum, and the circumstances did not show a high degree of mens rea. In these facts, a lesser fine and a correspondingly reduced penalty were treated as appropriate, while the remaining findings were left undisturbed. Case-Laws Customs Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111590